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    <title>2005 (3) TMI 561 - CESTAT, KOLKATA</title>
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    <description>The judge modified the impugned order by reducing the penalty amount imposed for delayed payment of Service Tax, citing the appellant&#039;s valid reasons for the delay and the timely payment of the entire tax amount before the original order. The judge found the maximum penalty unreasonable and reduced it to Rs. 10,000, considering the appellant&#039;s lack of intent to evade tax payment. The penalty for delayed filing of the return remained at Rs. 5,000.</description>
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    <pubDate>Fri, 04 Mar 2005 00:00:00 +0530</pubDate>
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      <title>2005 (3) TMI 561 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=115225</link>
      <description>The judge modified the impugned order by reducing the penalty amount imposed for delayed payment of Service Tax, citing the appellant&#039;s valid reasons for the delay and the timely payment of the entire tax amount before the original order. The judge found the maximum penalty unreasonable and reduced it to Rs. 10,000, considering the appellant&#039;s lack of intent to evade tax payment. The penalty for delayed filing of the return remained at Rs. 5,000.</description>
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      <pubDate>Fri, 04 Mar 2005 00:00:00 +0530</pubDate>
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